Cash flow statement is a document containing the information about past trends in the cash flow of the company. Cash flows are usually classified by different category. One of the possible classifications deals with the Business cycle and the Investment cycle, which form the industrial and commercial life of the company, and with the Debt cycle and the Equity cycle, which form the financing life (see Financing cycle) of the company. The cash flow statement is also called Statement of changes in financial position.

(See Chapter 2 Cash Flows, 5 and 14 of the Vernimmen)

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